SRC-AAA S.B. 1033 75(R) BILL ANALYSIS Senate Research Center S.B. 1033 By: Harris Finance 3-24-97 As Filed DIGEST Currently, the law specifically excepts right-of-way transactions and condemnations from a rollback tax. Public use exceptions are too narrow to provide protection to property owners who donate or dedicate their property for public use. S.B. 1033 provides that sanctions provided by Subsection (a) of this section, additional taxes, do not apply if the change of use occurs as a result of a transfer of the property to the state or a political subdivision of this state to be used for a public purpose. PURPOSE As proposed, S.B. 1033 provides that sanctions provided by Subsection (a) of this section, additional taxes, do not apply if the change of use occurs as a result of a transfer of the property to the state or a political subdivision of this state to be used for a public purpose. RULEMAKING AUTHORITY This bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 23.55(f), Tax Code, to provide that sanctions provided by Subsection (a) of this section do not apply if the change of use occurs as a result of a transfer of the property to the state or a political subdivision of this state to be used for a public purpose. SECTION 2. Effective date: September 1, 1997. SECTION 3. Emergency clause. Effective date: upon passage.